Commission Implementing Regulation (EU) 2019/823 of 17 May 2019 concerning the classification of certain goods in the Combined Nomenclature
Date: 2019-05-17
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: Combined Nomenclature, hairdressing and beauty care, specification of tariff heading




L_2019134EN.01001601.xml










22.5.2019   


EN


Official Journal of the European Union


L 134/16








            COMMISSION IMPLEMENTING REGULATION (EU) 2019/823
of 17 May 2019
         
concerning the classification of certain goods in the Combined Nomenclature


THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (1), and in particular Article 57(4) and Article 58(2) thereof,

Whereas:







(1)


In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC) No 2658/87 (2), it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.












(2)


Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.












(3)


Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.












(4)


It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at three months.












(5)


The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,





HAS ADOPTED THIS REGULATION:



Article 1
The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.


Article 2
Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.


Article 3
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.




This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 17 May 2019.


For the Commission,


On behalf of the President,

Stephen QUEST
            

Director-General


Directorate-General for Taxation and Customs Union






(1)  
            OJ L 269, 10.10.2013, p. 1.

(2)  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).




ANNEX







Description of the goods


Classification
(CN-code)


Reasons




(1)


(2)


(3)




A made up article of human hair consisting of a strand of dressed human hair bonded at the root ends. The bonded root end of the strand is, without any further processing, ready to be combined with a person's own hair by applying heat.
See image (*1).


6704 20 00 


Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6704  and 6704 20 00 .
Due to the bonding at the root ends, the article is considered further processed than specified in heading 6703 . Consequently, classification under heading 6703  as human hair, dressed, thinned, bleached or otherwise worked, is excluded.
Because of the bonding at the root ends and the fact that the article, without any further processing, is ready to be combined with the person's own hair, it is to be considered a made up article of postiche, which is covered by heading 6704  (see also the Harmonised System Explanatory Notes to heading 6704 , paragraph (1), first subparagraph).
The article is therefore to be classified under CN code 6704 20 00  as switches and the like, of human hair.











(*1)  The image is purely for information.